Le but de ces web-émissions est de fournir un aperçu des derniers développements et en ce qui concerne le fiscalité.
The Africa Initiative’s 8th annual meeting brought together more than 150 participants from 27 African countries and 20 organisations. Representatives reflected on current challenges faced by administrations and highlighted the importance of exchange of information (EOI) and other forms of administrative co-operation in supporting domestic resource mobilisation in these challenging times.
The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today nine new peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR). The new reports relate to jurisdictions with very diverse EOIR practice and their findings are equally contrasted.
The rapid spread of exchange of financial information (EOI) between countries over the past ten years has led to much increased transparency in tax matters. Today as yesterday, international co-operation is critical in combating tax evasion and helping domestic revenue mobilisation. Regrettably, many developing countries have not yet benefitted from these developments and are still struggling to enforce their tax legislations.
Today, the OECD has released a new global tax reporting framework, the Model Reporting Rules for Digital Platforms in the Sharing and Gig Economy ("MRDP"). Under the MRDP, digital platforms are required to collect information on the income realised by those offering accommodation, transport and personal services through platforms and to report the information to tax authorities.
La communauté internationale continue de progresser à grands pas dans la lutte contre la fraude fiscale internationale, à la faveur de la mise en œuvre des nouvelles normes de transparence par le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales qui rapproche les pays de l’objectif d'éradiquer le secret bancaire à des fins fiscales.
On 19 February 2020, interested parties were invited to provide comments on the draft Model Rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig Economy. The OECD is grateful to the commentators for their input and now publishes the public comments received
Comprised of 34 Global Forum members, the Automatic Exchange of Information Peer Review Group (APRG) held its first meeting on 16-18 March 2020 to discuss key issues in ensuring that jurisdictions are putting in place what is required to deliver an effective AEOI Standard, as well as how the recent developments in relation to Covid-19 might impact expectations.
Domestic resource mobilisation is a priority as a means to increase national capacity to finance the SDGs. Taxes are already the largest single source of financing, and have the potential for growth. As while the average level of taxes in developing countries remains low, countries have shown capacity to expand their revenues.
Le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales a visité le siège de la Banque africaine de développement les 3 et 4 février 2020 pour discuter du programme de transparence fiscale en Afrique.